Or. Admin. R. 150-317-0530 - Corporations Doing Business Outside the United States

Current through Register Vol. 61, No. 4, April 1, 2022

A corporation included in a consolidated federal return shall not be excluded from a consolidated Oregon return simply because its business operations are conducted outside the United States.


Or. Admin. R. 150-317-0530
RD 5-1994, f. 12-15-94, cert. ef. 12-31-94; Renumbered from 150-317.705(3)(c), REV 69-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 317.705

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